Which of the following statements accurately reflects a key consideration in International Accounting Tax (IAT)? A) International tax laws are standardized across all countries to ensure consistency B) Transfer pricing, a critical aspect of IAT, involves setting prices for transactions between entities within the same multinational enterprise. C) Double taxation is not a concern in IAT as it is effectively eliminated through international agreements. D) IAT primarily focuses on individual taxation and does not extensively cover corporate entities. Choose the correct option: 1. A&B 2. B&C 3. A&D 4. B only